APARAJITA FOUNDATION,DELHI vs. PCIT CENTRAL, DELHI -

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ITA 4347/DEL/2026Status: DisposedITAT Delhi31 August 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee claimed not to have been served with a notice regarding the alleged violations. Considering the lack of clarity on service of notice and to provide an opportunity to contest on merits, the appeal was allowed.

What were the facts?

The assessee, Aparajita Foundation, applied for renewal of registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The application was rejected by the Pr. Commissioner of Income Tax due to alleged diversion of funds and specified violations.

What were the issues?

Whether the assessee was properly served with notice regarding the alleged diversion of funds and violations, and whether the rejection of registration renewal was justified on merits.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI ANUBHAV SHARMA & SMT. RENU JAUHRI

Pronounced: 31.08.2026

INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: G BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA 4347/DEL/2026 निर्धारणवर्ा/AssessmentYear:2022-23) APARAJITA FOUNDATION PCIT CENTRAL ANSAL CHAMBERS -I 3 ROOM N0 338 BHIKAJI CAMA PLACE, Vs. JHANDEWALAN EXTN. DELHI-110066, DELHI NEW DELHI-, DELHI अपीलधर्थीAppellant प्रत्यर्थी Respondent Permanent Account Number of AALCA4582F Assessee: अपीलधर्थीद्वारा/Appellant represented by: Adv. Shailesh Gupta प्रत्यर्थीद्वारा/Respondentrepresented by: Shri Lalit Mohan Jindal, CIT(DR) सुनवाईकीतारीख/Date of conclusion of hearing: 06.08.2026 घोषणाकीतारीख/Date of pronouncement: 31.08.2026 आदेश / ORDER

PERSHRI ANUBHAV SHARMA, JUDICIAL MEMBER: This appeal is preferred by the assessee against the order dated 18.03.2026 of Ld. Pr. Commissioner of Income Tax (Central)-1, Delhi (hereinafter referred to as the First Appellate Authority or ‘the Prescribed Authority’ for short) in DIN & Notice No: ITBA/EXM/F/EXM45/2025-26/1087557751(1) against the rejection of renewal of registration u/s 12A(1)(ac)(ii) of the Act, 1961.

ITA 4347/DEL/2026 APARAJITA FOUNDATION

2.

On hearing both sides and after appreciating the material on record we find that assesse’s application in Form 10AB has been rejected by the impugned order wherein ld. Prescribed authority has mentioned the issue which were into consideration about diversion of funds resulting into specified violation. Resultantly, registration of the trust was rejected and also cancelled for the Previous Year 2021-22 and for subsequent previous years. 3. However, we find that notice dated 28.02.2026 was shown to be issued to the assesse calling explanation of the issue but assesse had not responded and no submissions were filed. Thereupon ld. Prescribed authority has approached the issue on the basis of financial accounts. Ld. Counsel has submitted that assesse was not served any notice. Considering the assertion of ld. Counsel as the impugned order is silent about the manner of services of the notices. We consider it appropriate case to give assesse an opportunity to contest on merits. Accordingly, the appeal is allowed for statistical purposes and the issue on merits are restored to the files of ld. CIT(E) to give fresh notice of hearing to the assesse and decide the application afresh.

Order pronounced in the open court on 31.08.2026

Sd/- Sd/- RENU JAUHRI ANUBHAV SHARMA ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 31.08.2026

ITA 4347/DEL/2026 APARAJITA FOUNDATION

Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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